This newspaper, Beijing, October 10 (China Youth Daily·China Youth Daily reporter Zhang Junbin) During the annual calculation of comprehensive income for personal income tax, the policy application of special additional deductions for continuing education for professional qualifications has always been a hot topic for many taxpayers. Today, the tax department issued a reminder to accurately grasp the policy boundaries so that you can accurately enjoy tax benefits and avoid tax-related risks.
The special additional deduction for continuing education for professional qualifications is an important tax incentive policy for personal income tax reform to encourage lifelong learning and improve workers’ professional skills.
Tian Zhiwei, dean of the Institute of Public Policy and Governance of Shanghai University of Finance and Economics, said that while reducing the burden, the policy has clear applicable conditions and deduction scope. Not all certificates can enjoy the 3,600 yuan fixed deduction. The scope of deductible certificates is limited to 72 certificates in the "National Vocational Qualification Catalog (2021 Edition)", including 59 professional and technical personnel professional qualifications and 13 skilled personnel professional qualifications.
"Teacher qualifications, accounting professional and technical qualifications, certified public accountants, economic professional and technical qualifications, construction engineers, licensed pharmacists, computer technology and software professional and technical qualifications, etc., are all common deductible professional and technical personnel qualifications; welders, fire protection facility operators, security guards, rail train drivers, etc., are deductible skilled personnel professional qualifications. Certificates that are not in this catalog cannot enjoy this deduction." Tian Zhiwei said.
The reporter learned from the Shanghai Taxation Department that 12366 high-frequency consultation data shows that taxpayers are prone to reporting errors by equating various types of training certificates, school hours certificates, and industry certificates with professional qualification certificates to declare deductions.
"Teacher annual training certificates, accountant continuing education hours certificates, industry association training completion certificates, internal corporate job training certificates, business organization competency certification certificates, etc., do not belong to the national access and level evaluation professional qualification certificates. Regardless of whether the training fee is paid or whether the study hours are completed, they do not meet the special additional deduction conditions." Tian Zhiwei said, "Taxpayers must strictly follow the statutory catalog and legal conditions to declare truthfully. You can search the national vocational qualification catalog through the State Council client applet to know in time whether the certificate is in the deductible list."
According to Article 8 of the "Notice of the State Council on Issuing the Interim Measures for Special Additional Deductions for Individual Income Tax", taxpayers' expenditures on continuing education for professional qualifications for skilled personnel and continuing education for professional qualifications for professional and technical personnel shall be deducted at a fixed amount of 3,600 yuan in the year in which the relevant certificates are obtained.
According to the above policy provisions, taxpayers who obtain a professional qualification certificate in the catalog for the first time can enjoy a fixed deduction of RMB 3,600 for that year in the calendar year in which the certificate issuance and approval time stated on the certificate belongs.
"The annual continuing education, training hours, regular registration, and annual inspection and verification after the certificate is obtained are only the management requirements for the continuation of the validity of industry qualifications. No new professional qualifications have been generated. They do not fall under the "obtaining relevant certificates" stipulated in the policy, and repeated declarations and deductions are not allowed. When the five-year validity period of the certificate expires, the same level expires, and the certificate is replaced when it is lost. It is only for the renewal of the certificate carrier and the qualification category. , the qualification level has not changed, it is not a newly obtained qualification, and deductions are not allowed in the year of renewal or renewal." Tian Zhiwei further explained that when a taxpayer obtains a new higher-level professional qualification, such as a junior accountant passing the intermediate accountant, a second-level construction engineer passing the first-level construction engineer, etc., it is considered to have obtained a new independent professional qualification, and the new certificate can be reported normally for deduction in the year of issuance.
Tian Zhiwei introduced that according to policy regulations, no matter how many compliant professional qualification certificates are obtained in the same tax year, the vocational qualification continuing education deduction can only be enjoyed once at a fixed amount of 3,600 yuan, and cannot be enjoyed repeatedly; if the certificates are obtained in different tax years, they can be enjoyed separately on a year-by-year basis. “Continuing education for academic qualifications and continuing education for vocational qualifications are two types of independent deduction items, which can be enjoyed superimposed in the same tax year without conflicting with each other.”
Experts remind that special additional deductions for personal income taxes are an important measure for the country to benefit the people and reduce burdens. The enjoyment of dividends is based on truthful declarations in accordance with the law. Taxpayers must proactively observe the bottom line of compliance, make timely corrections to existing omissions, and prevent tax-related risks to the greatest extent.
China Youth Daily·China Youth Daily reporter Zhang Junbin Source: China Youth Daily
October 11, 2026 Version 02
